Singapore legislation
Clause 3
Clause 3
Amendment of section 3
Section 3(1) of the Customs Act is amended —
(a)
by deleting the definition of “customs duty” and substituting the following definition:“ “customs duty” means duty on goods imported into Singapore, excluding any excise duty;”;
(b)
by deleting the definition of “excise duty” and substituting the following definition:“ “excise duty” means duty on goods whether manufactured in Singapore or elsewhere;”; and
(c)
by deleting the definition of “import duty”.